Made Aristia Prayudi, Accounting Department, Universitas Pendidikan Ganesha, Indonesia

I Gusti Ayu Purnamawati, Accounting Programme of Diplomma III Universitas Pendidikan Ganesha, Indonesia

Dovi Septiari, Universitas Negeri Padang, Indonesia

Retno Wulandari, Universitas Kanjuruhan Malang, Indonesia

Ni luh Putu Dian Rosalina Handayani Narsa, Accounting Department Airlangga University, Indonesia

Desak Nyoman Werastuti, Diploma III Accounting Department Universitas Pendidikan Ganesha, Indonesia

Diota Prameswari Vijaya, Accounting Department, Universitas Pendidikan Ganesha, Indonesia

Ibnu Abni Lahaya, Accounting Departement, Economics and Business Faculty, Mulawarman University, Indonesia

Arif Widyatama, Accounting Departement, Institut of Economy Panca Bhakti Palu, Indonesia

Maria Yanida, STIE YBPK Palangka Raya, Indonesia